Bridging the great divide? Making sense of the human rights-CSR relationship in UK multinational companies

Human rights (HR) and corporate social responsibility (CSR) are both fields of knowledge and research that have been shaped by, and examine, the role of multi-national enterprises in society. Whilst scholars have highlighted the overlapping nature of CSR and HR, our understanding of this relationship within business practice remains vague and under-researched. To explore the interface between CSR and HR, this paper presents empirical data from a qualitative study involving 22 international businesses based in the UK. Through an analysis based on sensemaking, the paper examines how and where CSR and HR overlap, contrast and shape one another, and the role that companies’ international operations has on this relationship. The findings reveal a complex and multi-layered relationship between the two, and concludes that in contrast to management theory, companies have bridged the ‘great divide’ in varying degrees most notably in their implementation strategies.     

Bouncing Back from Extreme Weather Events: Some Preliminary Findings on Resilience Barriers Facing Small and Medium‐Sized Enterprises

Extreme weather events (EWEs) pose unprecedented threats to modern societies and represent a much‐debated issue strongly interlinked with current development policies. Small and medium‐sized enterprises (SMEs), which constitute a driving force of economic growth, employment and total value added, remain highly vulnerable to and ill prepared for such environmental perturbations. This study investigates barriers to SMEs’ resilience to EWEs in an attempt to shed light on enabling factors that can define effective organizational responses to non‐linear environmental stimuli. Relying on structural equation modeling and data gathered from 109 SMEs that recently experienced EWE impacts, we link the general concept of SMEs’ resilience barriers to EWEs with a series of elements to determine specific internal and external factors that contribute the most to EWE resilience. In particular, external barriers of institutional conditions and mechanisms of support and guidance as well as internal barriers of resources and managerial perceptions are found to be the most critical ones in determining resilience. The assessment offers essential research evidence for practitioners on SME management and sets forth linkages with current mechanisms for policy interventions towards an appropriate resilience agenda for SMEs. Copyright © 2018 John Wiley & Sons, Ltd and ERP Environment     

上市园林公司社会责任与财务绩效的关系研究

从利益相关者角度出发,以17家上市园林公司2015-2018年的数据作为研究样本,从股东、债权人、员工、客户、供应商和政府六个方面实证分析了上市园林公司履行社会责任对财务绩效的影响。研究结果表明,上市园林公司社会责任对财务绩效有促进作用,即上市园林公司履行社会责任能够提高公司的财务绩效。     

新冠疫情对湘西州小微餐饮企业的影响及应对策略研究

2020年的疫情对整个餐饮业产生巨大冲击,餐饮企业面临营业额骤降问题,企业发展陷入困境,尤其是单体规模小、资金实力薄弱的小微企业。论文通过调查与分析湘西州小微餐饮企业的发展现状,针对其发展现状提出合理对策。     

人力资本、营商环境优化与外资企业创新——兼论引智的重要性

在营商环境优化成为培育引资及引技竞争新优势的背景下，考察发展中国家的营商环境优化对外资企业创新意愿的影响以及外资企业人力资本的调节效应。研究表明：营商环境优化降低了外资企业进行技术创新、流程创新和产品创新的意愿，且平均边际效应依次增强；内在机制是营商环境优化带来的外资企业特惠度降低和内资企业竞争力增强；外资企业的人力资本增强了营商环境优化对其创新意愿的降低作用，且是通过增强外资企业特惠度、降低抑制其创新意愿以及营商环境优化促进内资企业竞争力的方式实现的。进一步发现，外资企业的引智具有显著的创新溢出效应，且内资企业的吸收能力存在积极的调节效应。     

别让IT运维成为中小企业迈向国际化的“包袱”

随着中国改革开放的不断深入,中国加入WTO,国内中小企业如雨后春笋般的发展起来,甚至已经将公司开到了国外,为新中国的经济腾飞做出了不可磨灭的贡献,期间IT系统在规范管理、提升工作效率方面起到了应用的作用。但随着企业规模的不断扩大,分公司越来越多,地域间隔越来越远,IT系统运维正变得空前困难。鉴于此,本文将着重介绍如何利用新技术降低IT运维成本,提升运维效率。     

财务管理信息化在煤炭企业中辅助决策作用研究

近两年以来,煤炭企业由于煤炭价格的大幅度下跌面临着严峻的经济衰退问题,财务管理作为企业管理的一个重要方面,在企业激烈的市场竞争中发挥重要的作用,通过财务管理信息化手段为企业各层管理者及时地提供准确的财务信息,对企业正确决策发挥着越来越重要作用[1]。     

我国民营企业转型升级的政府作用研究——基于政府行为视角的实证分析

将政府行为细化为政府效能、监管质量、法律规则和腐败控制四个变量,并对民营企业转型升级的相关指标进行量化处理,建立了衡量我国民营企业转型升级的综合指标,对政府行为对民营企业转型升级的影响进行了量化分析,得出以下结论：政府效能、监管质量和法律规则是影响民营企业转型升级的重要影响因素;政府效能与民营企业转型升级呈现正相关关系,政府效能越高,越有利于民营企业转型升级;监管质量对民营企业转型升级的影响较为显著,监管质量越高,越有助于民营企业转型升级;法律法规对于民营企业转型升级具有重要的影响作用,法律法规的执行力度越大,越有利于民营企业的转型升级;腐败控制与民营企业转型升级尽管也呈现一定的正相关关系,但并不很显著,这表明腐败控制的效果并没有直接反映为促进民营企业转型升级的重要因素.     

Gobierno corporativo,financiamiento y género: un estudio de las pymes emisoras de títulos en los mercados de valores argentinos

The aim of this work is to study corporate governance (CG) in small and medium enterprises (SMEs) from a gender perspective. In particular, we study the participation of women in ownership, management (board and senior management) and external audit in SMEs participating in the Argentinean Securities Market. The results show that participation of women in ownership and in external audit has a significant relationship with financing decisions. However, we do not find evidence of relations among different levels of GC and gender.     

基于模糊评价法的小微文化企业孵化集聚环境研究——以上海为例

研究构建了10个因子指标、若干解释指标构成的评价体系。利用模糊评价法,以上海百余家小微文化企业为对象,考察研究企业孵化集聚环境。结果显示,宏观层面,上海的优势体现在规范高效的政府管理、国家战略支撑下的有利政策等方面,市场、人才、金融环境等原本应有的城市优势,却可能受到国有、外资企业的挤压,反被放大为小微企业的弱势。微观层面,小微文化企业孵化集聚生态尚未建立。